Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Unreasoned orders passed u/s 73 of the Central/Delhi Goods & Services Tax Act, 2017 violated principles of natural justice. The impugned orders were set aside, and matters remanded for fresh consideration by the adjudicating authority. The authority was directed not to pass adverse orders without affording reasonable opportunity of hearing to petitioners. All rights and contentions of petitioners were reserved, allowing them to raise issues including those raised in the present petitions. The High Court disposed of the petitions.
Unreasoned orders passed u/s 73 of the Central/Delhi Goods & Services Tax Act, 2017 violated principles of natural justice. The impugned orders were set aside, and matters remanded for fresh consideration by the adjudicating authority. The authority was directed not to pass adverse orders without affording reasonable opportunity of hearing to petitioners. All rights and contentions of petitioners were reserved, allowing them to raise issues including those raised in the present petitions. The High Court disposed of the petitions.
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